MEMORANDUM OPINION
ERWIN I. KATZ, Bankruptcy Judge.
This proceeding is before the Court to determine the validity, priority, and extent of liens and interests in the proceeds of the sale of the residence of Albert P. Nowicki (the "DEBTOR") and his spouse, Shirley Nowicki ("Shirley"). After considering the submissions of all parties and the Statement of Admitted or Uncontested Facts, the Court finds that the estate and Shirley are each entitled to...
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